This project aims to:

  • Obtain sufficient evidence through information gathering activities to evaluate whether current IESs are fit for purpose in the digital age; and
  • Implement standards development activities that are in the public interest and responsive to the needs of stakeholders.


The scope of the project is focused on enhancing the professional competence and the evolution of the knowledge, skills, and behaviors needed in ICT by professional accountants. Planned project activities include developing an inventory of skills based on information gathering activities and performing an analysis to determine if the IESs are fit for purpose. Based on the strength of the evidence obtained through the information gathering activities, the IAESB decided to address identified gaps in the Initial Professional Development and the Continuing Professional Development of professional accountants by revising IESs 2, 3, 4, and 8 from the perspectives of Information and Communications Technologies and Professional Skepticism.


David McPeak

Task Force

Anne-Marie Vitale (Taskforce Chair)

Helen Partridge (Taskforce Secretary)

Greg Owens

Sidharta Utama

Keryn Chalmers

Steve Matzke

Robert Zwane

Susan Flis                  

Sarah Hamlin

Gabriela-María Farías-Martínez

Project Stages
Board Papers

April 2017 meeting: Agenda Item 5-1

November 2017 meeting: Agenda Item 6-1; Agenda Item 6-2; Agenda Item 6-3

CAG Papers

April 2017 meeting: Agenda Item 4-1

October 2017 meeting: Agenda Item 4-1; Agenda Item 4-2; Agenda Item 4-3



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